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The base minimum wage is €1,801.80 per month and will vary according to the Collective Labor Agreement of the company.
For employees hired under the EOR model, the following minimum wages will apply:

• Base and Junior job positions: €2,704.80 monthly
• Executive job position: €3,284.40 monthly
• Deel's Collective Labor Agreement is Portage and the minimum salary is based on the social security ceiling.

The individual income tax ranges up to 45%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates, such as household status and the number of children.

Depending on the employee's salary, specific calculations may apply and the estimated employer costs can be up to 50+%. 

• Sickness Maternity Invalidity Death
  • 7.00% for salaries under EUR 4,442.25
  • 13% for salaries over EUR 4,442.25
• Supplementary Incapacity Invalidity Death
  • 0.89% for salaries under EUR 3,864
  • plus 1.450% on the portion of salary over EUR 3,864
• Workplace accidents-occupational illnesses - 0.75%
• Social Security capped - 8.55% up to a maximum salary of EUR 3,864
• Social Security uncapped - 2.02%
• Family benefits
  • 3.45% for salaries under EUR 6,219.15
  • 5.25% for salaries over EUR 6,219.15
• Unemployment insurance - 4.20% up to a maximum salary for the contribution of EUR 15,456
• Retirement pension
  • 6.26% for salaries under EUR 3,864
  • plus for 14.82% of the portion of salary over EUR 3,864 up to EUR 32,944
• Other contributions* - 2.906%
• Housing Benefit FNAL - 0.10% up to a maximum salary of EUR 3,864
• Occupational Medicine - 0.41% + fixed fee of EUR 9.53 for salaries over EUR 3,864
• Additional fee for definite contracts - 1%
• Complementary health benefit - EUR 68.73 (estimated)
• Medical Visit Fee - EUR 4.90
• Mandatory electronic safe fee - EUR 3.46
• Time-tracking software cost - EUR 3.00

*Other contributions cover the following:

• apprentice tax - tax to facilitate equal apprenticeship access and contribute to apprenticeship program development.
• training tax - tax to support continuous training programs for employees and jobseekers
• paritarism development - funding for employee trade unions and professional employers' organizations

Please note there is a mandatory business allowance cost as per collective bargaining agreement of 5% of the employee’s salary The salary on which the costs are calculated includes the gross monthly salary + 5% mandatory business allowance. 

Annual Costs

Medical Annual Fee - EUR 50

These costs are provided as estimates and are intended solely for general informational purposes. To fully comprehend all associated costs and fees related to the terms of any employment agreement for this country, please contact our Sales team for a quote.

Standard working hours are 7 hours per day, 35 hours per week. The standard workweek is from Monday to Friday.

Overtime payment is mandatory for part-time employees. Employees hired under the contract condition “day pass” are not entitled to overtime pay. Hours outside of standard work hours are considered overtime. Part-time employees can work a maximum of 1/10 of the weekly hours paid at 110% of the hourly rate. 

Employees are entitled to different lengths of sick leave and different rates of pay depending on job classification, how many years of service the employee has with their current employer and how many days of sick leave they take. Payment of sick leave is a shared responsibility between employers, social security and any applicable life insurance.

Employers are required to pay between 10% - 100% of the employee’s regular salary depending on the factors outlined above.

The minimum notice period is 1 day and will be increased according to the length of the employment.

• 24 hours notice if the length of service is less than 8 days
• 48 hours notice if the length of service is between 8 -30 days
• 14 days notice if the length of service is between 30 - 90 days
• 30 days notice if the length of service is more than 90 days

After the probationary period:

• Up to 6 months of seniority: notice period will be determined by the applicable collective bargaining agreement, the employment contract, or the uses of the profession
• 30 days notice if the length of service is between 6 months and 2 years
• 60 days notice if the length of service is more than 2 years.

In France, severance payments are mandatory for dismissals, breach of contract, or terminations by mutual agreement. The amount to be paid will depend on the employee’s seniority and the collective bargaining agreement. It is common for employers and employees in France to agree on a severance payment above the required minimum.

• The first 10 years of seniority, 1/4 of the monthly salary per year.
• After 10 years of seniority, 1/3 of the monthly salary per year.

To protect you from unforeseen financial risks arising from terminations, Deel applies a Severance Accrual to all employment agreements in this country.  Deel has extensive expertise in managing litigation risk globally and our Severance Accrual calculation is based on the prevailing common-law or statutory entitlements and local best practices. In the event your employee resigns or is not entitled to severance, all unused amounts will be returned to you.

France celebrates both 11 national and 2 regional holidays based on the location of the employee.

National public holidays include:

1. New Year’s Day
2. Easter Monday
3. Labour Day
4. Ascension Day
5. Victory Day
6. Whit-Monday
7. French National Holiday
8. Assumption Day
9. All Saint’s Day
10. Armistice Day 1918
11. Christmas

Regional Holidays

• Good Friday
• St. Stephen’s Day

Contracts must be in French and can be bilingual. They must be in writing and signed by both parties.

A contract must include:

• Name
• Start date
• Length of the employment
• Job description
• Termination conditions
• Collective bargaining agreement

Probation periods are mandatory in France. The minimum probation period will depend on the company's collective bargain agreement and the employee's scope of work. For employees hired under the EOR model, the minimum probation period will be:

• 3 months for technicians, and can be renewed additional 3 months
• 4 months for executives and can be renewed additional 4 months